Each unit sells for $30. Prepare the sales budget for the four months and show the total sales for the first four months. January February March April Budgeted units to be sold 150 300 600 350 Total 1800 Sales price per unit $30 Total Sales 4500 530 000 5.30 30 120 18,000 22,500 54,000 5) Complete the static budget variances for the information below. Indicate the amount and if the variance is favorable (F) or unfavorable (U). Static Budget Variance Actual Results Static Budget Units Sales Revenue 990 $74,250 800 $44,950 F Variable Costs 34,650 22,970 Contribution Margin 39,600 21,980 Fixed Costs 33,000 15,000 t Operating Income/(Loss) $6,600 $6,980